CLA-2-68:S:N:N3:226 811991
Mr. R.L. Ottaway
Rasu International
6816 Brentmead Avenue
Arcadia, CA 91007
RE: The tariff classification of agglomerated floor and wall
tiles from China
Dear Mr. Ottaway:
This is in response to your request for a tariff
classification ruling on floor and wall tiles, which was received
by Customs on June 22, 1995. Samples were submitted with your
request.
Two samples were sent to our Customs laboratory for
analysis. The laboratory confirmed that the wall and floor tiles
measure approximately 4 inches x 4 inches x 0.53 inches in
thickness each. The wall tile has a reddish brown glazed surface
and is composed of dolomite porphyry agglomerated in an inorganic
cement matrix. The floor tile has a mottled reddish brown
polished surface and is composed of a conglomerated type stone in
a cement matrix.
The applicable subheading for the floor and wall tiles
agglomerated with a binder of cement will be 6810.19.1400,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles of cement, of concrete or of artificial
stone, whether or not reinforced: tiles, flagstones, bricks and
similar articles: other: floor and wall tiles: other. The rate
of duty will be 18.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport